台商隐名投资的股东资格认定

发布时间：2018-06-10 05:59

本文选题：台商 + 隐名投资　；参考：《华东政法大学》2014年硕士论文

【摘要】：台商对大陆投资起步于20世纪80年代初，，至今已近30年。这30年间，台商投资大陆的规模日益扩大。近年来两岸关系的良好发展势头尤其是经贸合作领域关系所取得的突破性进展以及大陆越来越开放的投资市场吸引了越来越多的台商来大陆投资。然而，随着台商来大陆投资规模和项目数量的不断增加，涉台法律纠纷也日渐增加。其中，台商在大陆隐名投资而引发的股东资格认定的纠纷在涉台法律纠纷中占有突出比例。由于目前大陆法律对隐名投资的股东资格认定的规定并不完善，导致司法实践中对台商隐名投资的股东资格认定没有法定依据和统一标准，处理结果各不相同，这种情况的存在不利于台商在大陆投资权益的保护，对台商到大陆投资造成一定阻碍和影响，亟需通过立法、司法等手段完善大陆投资法制环境。本文立足台商大陆隐名投资的股东资格认定的法律理论，结合相关立法、司法实践，对当前台商大陆隐名投资现象以及股东资格认定的法律问题进行一定分析，并在此基础上对如何完善解决台商大陆隐名投资的股东资格认定问题提出若干浅见。在研究方法上，本文主要采取比较研究方法和法解释学方法。通过对“台商隐名投资”概念的论述，分析台商大陆隐名投资区别于其他隐名投资的特别之处；同时，结合当前我国大陆对台商隐名投资的股东资格认定的立法实践，从法律本身出发，对台商大陆隐名投资的股东资格认定制度存在的问题进行分析；进而对台商大陆隐名投资现象以及股东资格认定的法律问题进行一定分析，并在此基础上就立法、司法和台商自身这三个方面如何推进解决台商大陆隐名投资问题提出建议。本文主体内容包括四个部分：第一部分为引言，主要阐述论文的选题背景、研究意义、主要内容、研究方法和文献综述，对文章的内容作一个整体的概括和梳理，对文章中的主要学术观点进行概括与总结。第二部分为第一章，主要阐述台商大陆隐名投资的概念、类型、特征与成因，以此对台商的大陆隐名投资有进一步的了解。第三部分为第二章，针对隐名投资的台商股东资格认定问题的理论现状及立法现状进行分析探讨，包括但不限于《最高人民法院关于审理外商投资企业纠纷案件若干问题的规定（一）》（以下简称“《外商投资法（一）》”）、《最高人民法院关于适用中华人民共和国公司法若干问题的规定（三）》（以下简称“《公司法解释（三）》”）等法律法规。第四部分为第三章，通过对英美法系和大陆法系的隐名投资制度的比较分析，尝试推导出适合我国国情的台商隐名投资股东资格认定的一般规则和具体规则。第五部分为第四章，针对实务中隐名投资的股东资格认定制度运用的缺陷与不足之处，从立法、司法、台商自我防范三个方面提出完善路径，以资更好地解决两岸隐名投资法律问题，推进两岸经贸关系的发展。
[Abstract]:Taiwanese investment in mainland China started in the early 1980s, and it has been in the early 30 years. In the last 30 years, the scale of Taiwan businessmen's investment in the mainland is expanding. In recent years, the good development trend of the cross-strait relations, especially the breakthrough in the relations of economic and trade cooperation, and the increasingly open investment market in the mainland have attracted more and more Taiwanese businessmen. However, with the increasing scale of investment and the number of projects in mainland China, the legal disputes between Taiwan and Taiwan are increasing.
Because the provisions of the current continental law are not perfect for the identification of the shareholders' qualification of the invisible investment, there is no legal basis and unified standard for the identification of the shareholders' qualification of the private investment in the judicial practice, and the results are different. The existence of this situation is not conducive to the protection of the Taiwanese investment rights and interests of the Taiwanese businessmen and the investment of Taiwanese businessmen to the mainland. It is necessary to improve the legal environment of mainland investment by means of legislation and judicature. This paper, based on the legal theory of the identification of the shareholders' qualification of the private investment in the mainland of Taiwan, combines relevant legislation and judicial practice, and analyzes the legal problems of the current private investment phenomenon in the mainland of Taiwan businessmen and the identification of the eligibility for the East. On this basis, it puts forward some opinions on how to improve the qualification of shareholders to solve the dormant investment of Taiwanese businessmen in mainland China.
In the study method, this paper mainly adopts the comparative study method and the method of Law Hermeneutics. Through the discussion of the concept of "private investment in Taiwan businessmen", this paper analyzes the special features of the private investment in the mainland of Taiwan businessmen, and also analyzes the legislative practice of the shareholders' qualification of the invisible investment of Taiwanese businessmen in the mainland of China. On the basis of the three aspects of the legislation, the judiciary and the Taiwanese businessmen, the author analyses the existing problems of the shareholders' qualification system of the private investment of Taiwan businessmen in mainland China, and then analyses the legal problems of the hidden investment phenomenon and the identification of the shareholders' qualification. Suggestions are made on the question of capital.
The main content of this paper consists of four parts:
The first part is the introduction, which mainly expounds the background of the topic, the significance of the research, the main content, the research method and the literature review, and generalizes and combs the contents of the article, and summarizes and summarizes the main academic views in the article.
The second part is the first chapter, which mainly expounds the concept, types, characteristics and causes of the Taiwan businessmen's private investment in mainland, so as to have a further understanding of the private investment of Taiwan businessmen in mainland China.
The third part is the second chapter, which aims at the analysis and discussion of the theoretical status and legislative status of the question of the qualification of the shareholders of the Taiwanese businessmen with hidden investment, including but not limited to the provisions of the Supreme People's Court on the cases of foreign invested enterprises' disputes (one) (hereinafter referred to as "< Foreign Investment Law (I)"), < the Supreme People's Court of the Supreme People's court The rules and regulations applicable to certain issues of the company law of the People's Republic of China (three) > (hereinafter referred to as "interpretation of the company law (three) >") shall be applied.
The fourth part is the third chapter. Through the comparative analysis of the incognito investment system in common law and continental law system, the general rules and specific rules for the identification of the eligibility for the invisible investment shareholders of Taiwan businessmen are tried and exported.
The fifth part is the fourth chapter. Aiming at the defects and inadequacies of the application of the shareholder qualification identification system in the practice of anonymous investment, it puts forward the perfect path from the three aspects of legislation, judicature and the self prevention of Taiwan businessmen to better solve the legal problems of the hidden investment between the two sides of the Straits and promote the development of the trade relations between the two sides of the Straits.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

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